Which of the following reflects the effect of the year-end adjusting entry to record estimated warranty expense? 
Definitions:
Budget Line
A depiction showcasing all feasible combinations of two articles that can be purchased, provided there's a fixed budget and the prices remain the same.
Money Income
Money income is the total income received by a household or individual in the form of currency or in transactions, excluding non-monetary benefits.
Budget Line
A graphical representation showing the combination of two goods that a consumer can purchase with a given income, at specified prices.
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